ANALISIS AKUNTANSI PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN DAN PERPAJAKAN SERTA PENGARUHNYA TERHADAP LAPORAN KEUANGAN PADA PDAM KABUPATEN DATI II NGANJUK
| Main Author: | N, Ludhi Rohadi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/9361/1/ANALISIS_AKUNTANSI_PENYUSUTAN_AKTIVA_TETAPMENURUT_STANDAR_AKUNTANSI_KEUANGAN_DAN_PERPAJAKANSERTA_PENGARUHNYA_TERHADAP_LAPORAN_KEUANGANPADA_PDAM_KABUPATEN_DATI_II_NGANJUK.pdf http://eprints.umm.ac.id/9361/ |
Daftar Isi:
- This research is a case study on the Regional Water Company with the title of Fixed Assets Depreciation Accounting Analysis According to the Financial Accounting Standards And Taxation And Its Effect on Financial Statements At the Regency Ii Nganjuk PDAM This study aims to whether the fixed assets depreciation method applied to the company in accordance with Financial Accounting Standards and tax laws and know the difference between the Financial Accounting Standards (GAAP) and the Law on Taxation of the differences in accounting treatment of fixed assets by using the calculation of depreciation under the provisions of Financial Accounting Standards and Tax Law no. 17 year 2000. In this study the authors limited the problem of fixed assets which have a limited life and when finished their use can be replaced with similar assets, comparing the method of depreciation of fixed assets based Financial Accounting Standards (GAAP) and the Taxation Act No 17 of 2000 concerning income tax. The data used is the list of fixed assets owned firms, corporate accounting policy on fixed assets owned and the company's financial statements ended 31 December 2005. These data were analyzed using the method of depreciation based on the financial Accounting Standards and Tax Law no. 17 year 2000. The results show that the Regional Water Company Nganjuk include net income (loss) after tax for the financial accounting standards (IDR 329,658,141.58, -) while the net income (loss) according to the Tax (IDR 559,687,312.80 -) so there is a difference of Rp. 230,029,171.22, -. This occurred as a result of differences in calculation method of depreciation according to GAAP and taxation. Results difference of Rp. 230,029,171.22, -. can be classified as a timing difference (timing difference).